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Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

of Rule 13A of the Bihar Sales Tax Rules, 1983 as amended by notification dated 01.2.2000 and also Section 21(1)(a)(1) of the Bihar Finance Act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra … the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

to the deletion of the proviso by to the Finance Act, 2003.4. Section 43B was inserted by the Finance Act 1983 with effect from 1st April 1984. The two provisos were added by Finance Act 1987 with effect from … the actual payment has been realized within fifteen days of the due date, deduction shall be allowed.10. By Section 21 of the Finance Act, 2003, the following amendments were incorporated in Section 43B of the Act, 2003.In the

Larsen and Toubro Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 21, 13A and 21(1)

details to finalise the assessment for the period April 1, 2000 to March 31, 2001 under the Bihar Finance Act, 1981 and the Central Sales Tax Act, 1956. It is also submitted that in compliance to the notice … determined strictly in accordance with Rule 13-A of the BiharSales Tax Rules, 1983 ('the Rules', for short) read with Section 13of the Bihar Sales Tax … penalty is not only confiscatory in its nature but is also bad because no follow up legislation to Section 21(1) of the Bihar Finance Act has been enacted nor the Rules to make Section 21(1) of the Bihar

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section … No._____/2022 @ SLP(C) No.15079/2019; C.A. No._____/2022 @ SLP(C) No.14995/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 21237/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 17255/2020; C.A. No._____/2022 @ SLP(C) No.1404/2021; C.A. No._____/2022 @

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

assessments. Even after re-opening, the assets brought to tax would have been exempt under Section 40 of the Finance Act, 1983. Revenue is in appeal on the following common grounds, viz. : (1) The order of the CWT (Appeals) … of the Finance Act, 1983. The CWT dropped the proceedings initiated under Section 25(2) by his order dated 21-2-1990. This order is contained at page 72 of the paper compilation book No. 2.10. The learned counsel for

Commissioner of Wealth Tax Vs. Cosmopolitan Hospitals (P) Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40, 40(2) and 40(3)

Reported in : (2003)185CTR(Ker)111; [2004]265ITR312(Ker)

under the WT Act, 1957 (for short 'the Act').2. The scope and ambit of Section 40(3)(vi) of the Finance Act, 1983, regarding the computation of net wealth of a closely-held company which was made liable to wealth-tax assessment as … purpose of the assessee's business. The Tribunal, on further appeals by the assessee, by a common order dt. 21st Sept., 1999 (Annexure C) for all the 4 years allowed the appeals holding that the hospital building used

Commissioner of Income-tax Vs. Sri Jagannath Steel Corporation

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 43B; ;Finance Act, 1983

Reported in : [1991]191ITR676(Cal)

to consider the relevant provisions and the objects and intention behind the introduction of the provisions.6. By the Finance Act, 1983, Section 43B of the Income-tax Act, 1961, was inserted and the provisions came into force with effect from April … Act), carry on business as a dealer unless he has been registered and possesses a registration certificate.14. Rule 21 of the Bengal Sales Tax Rules, 1941, provides that every registered dealer other than those referred to in

George Joseph and Another Vs. HMT (International) Limited and Another

Court : Karnataka

Subject : Education

support of which reliance is placed on the decision of this Court in the case of Sarathi Leasing Finance Limited v. B. Narayana Shetty 2006(3) Kar. L.J.397. Hence, that there is nothing on record to show that … 1 SCC 234, ( relying on Vishwa Mitter v. OP Poddar, ( 1983) 4 SCC 701 ) , anyone can set the criminal law in … the trial court. It transpires that M/s HMT (International) Limited, a public limited company, incorporated under the Companies Act, 1956, had filed a complaint as on 30.12.1996, against one M/s Nucor Wires Limited, Bangalore and its 7 … (Prayer: This Criminal Revision Petition is filed under Section 397 read with 401 of the Code of Criminal Procedure, 1973, by … 2014 (14) Kar LJ 449, ILR 2014 Karnataka 2168 should not be interpreted as laying down the

The Commissioner of Income Tax Vs. M/S Merchem Limited

Court : Kerala

Subject : Direct Taxation

Thereafter, in paragraph 15 of the judgment, it was held that the amendments were brought about under the Finance Act, 1983 for the purpose of ensuring that the relaxation/incentive was restricted only to tax, duty, cess and fee under … case, the assessee whose contribution towards PF/ESI is not in consonance with the provisions of the Explanation to section 36(1)(va) is entitled to claim deduction of the same under Sec.43B of the Income Tax Act? (b) If … of the Hon'ble Apex Court in 'C.I.T. v. Vinay Cement Ltd.' [(2007) 213 CTR SC268, the first appellate authority held that contribution towards Provident I.T.A.

Larsen and Toubro Limited Vs. the State of Bihar (Now Jharkhand) and o ...

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 4, 5, 5(3), 6, 6(2), 8(3), 14 and 15; Bihar Finance Act, 1981 - Sections 21(1); Government of India Act, 1935; Rajasthan Sales Tax Act, 1954; Rajasthan Sales Tax Rules, 1955; Bihar Sales Tax Rules, 1983 - Rule 13

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

proper mechanism, both under the provisions of Bihar Finance Act, 1981 as well as Bihar Sales Tax Rules, 1983, no assessment at all can be made in respect of work contract. In this regard, Learned Counsel relied … of Bihar, which is admittedly an intra-state sale which attracts the levy of Bihar Sales Tax under Bihar Finance Act, 1981 and as such the above amount has been determined as taxable in Bihar and the same has … can be made in absence of proper follow up mechanism of Section 21(1) of Bihar Finance Act and as such the assessment orders have to … admittedly iron and steel and iron and steel being declared goods Under Section 14 of the Central Sales Tax Act, 1956 can be taxed only